Gender Diverse Boardrooms and Earnings Manipulation: Does Democracy Matter?
Evangelos G. Varouchas, Stavros E. Arvanitis, Christos Floros
Risks · 2025
doi:10.3390/risks13070126 (opens in a new tab)
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Abstract
We investigate the influence of boardroom gender diversity on earnings management. Drawing on a sample of European firms over the 2010–2023 period, we document an inverted U-shaped nexus between boardroom gender heterogeneity and earnings manipulation. Moreover, we also find that the Democracy Index moderates the curvilinear nexus by flattening the inverted U-curve and shifting the inflection point leftward. Our findings are consistent across various measures of earnings management and different econometric approaches, offering valuable insights for European policymakers.
Abstract licence: CC BY
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